CHIRANJJEEVI WIND ENERGY LTD.,COIMBATORE vs. ACIT, CORPORATE CIRCLE-1,, COIMBATORE
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 1857/CHNY/2024[2017-18]Status: DisposedITAT Chennai08 Apr 2025AY 2017-18
Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1857/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Chiranjjeevi Wind Energy Limited, The Assistant Commissioner 26A, Kamaraj Road, Vs. Of Income Tax, Mahalingapuram, Corporate Circle -1, Pollachi, Coimbatore. Coimbatore – 642 002. Pan: Aaacc 8761H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Ms. Anitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.04.2025 घोषणा क" तारीख/Date Of Pronouncement : 08.04.2025 आदेश /O R D E R Per S.R. Raghunatha: This Appeal Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi Dated 22.04.2024 For The Assessment Year 2017-18. 2. At The Outset, We Find That There Is A Delay Of 13 Days In Appeal Filed By The Assessee, For Which Petition For Condonation Of Delay Along With Reasons For Delay Has Been Filed. After Considering The Petition Filed By The Assessee & Also Hearing Both The Parties, We Find That There Is A Reasonable Cause For The Assessee In Not Filing Appeal On Or Before The Due Date Prescribed Under The Law & Thus, In The Interests Of Justice, We Condone Delay In Filing Of Appeal & Admit Appeal Filed By The Assessee For Adjudication.
For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Ms. Anitha, Addl.CIT
Section 269SSection 271D
condone delay in filing of appeal and admit appeal filed by the assessee for adjudication.
3. The assessee has raised the following grounds of appeal:-
1. The order issued u/s 271D of the Income Tax Act, 1961 ("the Act") by the Commissioner of Income Tax (Appeals) is opposed to law, facts and circumstances of the case.
2. The Ld. Commissioner
